%0 Journal Article
%T 数字化转型背景下零售企业价值链成本管理优化研究<br> Research on Optimization of Value Chain Cost Management in Retail Enterprises under the Background of Digital Transformation
%A 曾妍
%J Frontiers of International Accounting
%P 166-171
%@ 2169-2580
%D 2023
%I Hans Publishing
%R 10.12677/FIA.2023.122021
%X 二十大报告指出要加快数字经济的发展，要推进产业数字化转型，促进数字经济和实体经济的深度融合，加速发展工业互联网、人工智能等数字产业，加大在国际竞争的优势，建设数字产业集群。但由于经济增长缓慢以及国际国内大环境不景气，近几年我国消费环境也进入放缓的趋势，在数字变革的大环境下，零售业传统成本管理模式已无法适应新形势下的发展需要。因此，在数字化转型的背景下，本文对零售企业价值链成本管理的问题进行了研究，并对其进行相应的优化措施，以期能为零售企业带来价值链上的经济效益、节约成本，并形成其独特的竞争优势，为其他相关企业提供参考与借鉴。<br />
The report of the 20th National Congress of the Communist Party of China pointed out that it is necessary to accelerate the development of the digital economy, promote the digital transformation of industries, promote the deep integration of the digital economy and the real economy, accelerate the development of digital industries such as the industrial internet and artificial intelligence, increase international competitive advantages, and build digital industrial clusters. However, due to slow economic growth and the sluggish international and domestic envi-ronment, China’s consumption environment has also entered a slowdown trend in recent years. In the context of digital transformation, the traditional cost management model of the retail industry has been unable to adapt to the development needs of the new situation. Therefore, in the context of digital transformation, this article has conducted research on the issue of value chain cost manage-ment in retail enterprises, and carried out corresponding optimization measures in order to bring economic benefits and cost savings in the value chain to retail enterprises, and form their unique competitive advantages, providing reference and reference for other relevant enterprises.
%K 数字化转型，零售企业，价值链成本管理<br> Digital Transformation
%K Retail Enterprises
%K Value Chain Cost Management
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=66948